T-0.1 - Act respecting the Québec sales tax

Section 51.1 Disposition versions

1997-12-19

51.1. (Repealed).

1994, c. 22, s. 395; 1995, c. 63, s. 327; 1997, c. 85, s. 452.

1995-12-15

51.1. Where a registrant makes a supply of a road vehicle on behalf of another person to a recipient, in the case where the supply is referred to in section 20.1, and section 177 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) applies in respect of the supply, the consideration for the supply of the service relating to the supply of the road vehicle made by the registrant to the recipient is deemed to be equal to the consideration that would be determined were it not for the said section 177.

1994, c. 22, s. 395; 1995, c. 63, s. 327.

1994-06-17

51.1. Where a registrant makes a supply of property or a service on behalf of another person to a recipient, in the case where section 177 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) applies in respect of the supply and sections 41.1 and 41.2 do not apply in respect of the supply, the following rules apply:

(1)  the consideration for the supply of the property or service to the recipient is determined without reference to the said section 177; and

(2)  the consideration for the supply of the service relating to the supply to the recipient is determined without reference to the said section 177.

1994, c. 22, s. 395.